Schedule 11, paragraph 2(6)

Regulations under this paragraph may make special provision for such taxable supplies by retailers of any goods or of any description of goods or of services or any description of services as may be determined by or under the regulations and, in particular— for permitting the value which is to be taken as the value of the supplies in any prescribed accounting period or part thereof to be determined, subject to any limitations or restrictions, by such method or one of such methods as may have been described in any notice published by the Commissioners in pursuance of the regulations and not withdrawn by a further notice or as may be agreed with the Commissioners; and for determining the proportion of the value of the supplies which is to be attributed to any description of supplies; and for adjusting that value and proportion for periods comprising two or more prescribed accounting periods or parts thereof.

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Source: legislation.gov.uk · retrieved 2026-07-28